1.audit 审计 D @bnm
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2.attestation 鉴证 E%tGwbi7
3.credibility 可信赖程度 n$z+g>~N
4.audit of financial statements 财务报表审计 $<QOMfY>
5.agreed-upon procedures 执行商定程序 %M
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6.high levels of assurance 高水平保证 lf?dTPrD
7.compilation 编制 c u:1|gt
8.reliability 可靠性
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9.relevance 相关性 H1^m>4ll9
10.professional skepticism 职业谨慎 ;(1Xb
11.objectivity 客观性 ,'0Zd(s
12. professional competence 专业胜任能力 2zQ62t}
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 wr+r J
15.recurring audit 连续审计
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16.the client 委托人 }63Qh}_Y
17.change CPA 更换注册会计师 [8OQ5}do/
18.the existing CPA 现任注册会计师 :K]&rGi,
19.the successor CPA 后任注册会计师 &Bfgvws;
20.the preceding CPA前任注册会计师 kl/eJN'S
21.issue the audit report 出具审计报告 WPnw
22.expert 专家 ~[H+,+XLY+
23.the board of directors 董事会 {P[>B}'rW
24.knowledge of the entity‘ s business 了解被审计单位情况 ytkV"^1^
25.assess material misstatement risks评估重大错报风险 XNd%3r
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 G+dQ" cI9
27.a general knowledge of —— 初步了解―――的情况 Rx,Qw> #
28.a more knowledge of—— 进一步了解的情况 :l/?cV;
29.the prior year‘s working papers 以前年度工作底稿 Z'F=Xw6;b
30.minutes of meeting 会议纪要 M}cgVMW
31.business risks 经营风险 @_
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32.appropriateness 适当性 a"6AZT"8
33.accounting estimate 会计估计 F{;{o^Pv
34.management representations 管理层声明 ^}>Ie03m50
35.going concern assumption 持续经营假设 l]wjH5mz=i
36.audit plan 审计计划 d=J$H<
37.significant audit areas 重点审计领域 g.9:R=JPT
38.error 错误 npD`9ff
39.fraud舞弊 { t1|6R0
40.modified or additional procedures 修改或追加审计程序 t!S ja
41.misappropriation of assets 侵占资产 p
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42.transactions without substance 虚假交易 8:QnxrODP
43.unusual pressures 异常压力 _pZaVx
44.the suspected noncompliance 涉嫌存在违法行为 v
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45.materialiy 重要性 qT}AY.O%^
46.exceed the materiality level 超过重要性水平 I]dt1iXu_{
47.approach the materiality level 接近重要性水平 dd=';%?
48.an acceptably low level 可接受水平 o fw0_)!Q
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 W:z?w2{VI(
50.misstatements or omissions 错报或漏报 JxlU=7cF
51.aggregate 总计 7=e!k-G
52.subsequent events 期后事项 ;3 |Z}P
53.adjust the financial statements 调整财务报表 eq<giHJM
54.perform additional audit procedures 实施追加的审计程序 ZBX,4kxK7
55.audit risk 审计风险 Uw:gJ9
56.detection risk 检查风险 1_Ag:>#X
57.inappropriate audit opinion 不适当的审计意见 .NOh[68'
58.material misstatement 重大的错报 <R%]9#re
59.tolerable misstatement 可容忍错报 s'Op|`&X
60.the acceptable level of detection risk 可接受的检查风险